2007-2008 Revenue and Transportation Committee

The Revenue and Transportation Committee is a 12-member, joint bipartisan committee of the Legislature that meets between legislative sessions. It has administrative rule review, draft legislation review, program evaluation, and monitoring responsibilities for the Montana Department of Revenue and the Montana Department of Transportation.

The committee also conducts interim studies and generally reviews matters related to taxation and transportation.

The committee must prepare by December 1 for introduction during each regular session of the Legislature an estimate of the amount of revenue projected to be available for legislative appropriation.

Draft Agenda

Minutes - Dec. 16

Listen

Revised Agenda Minutes - Dec. 8  
Meeting Materials: Listen
Agenda Minutes - Nov. 17 Listen
Meeting Materials:   Minutes - Nov. 18 Listen

November 3, 2008 Memo re RTIC November 17-18 meeting 
LC0598--revising list of tax haven countries for water's-edge election 
Memo to HB 488 subcommittee (dated July 10, 2008) on reappraisal alternatives 
Memo Attachment--List of Alternatives to Property Reappraisal
Axon and Orion Securities in STIP--Letter from Carroll South, Board of Investments

  Revised Agenda Minutes Listen
Meeting Materials:  

LC9997: Establish effective date with Internal Revenue Code for Montana individual income tax and corporation license tax purposes
LC9996: Recodifying the individual income tax statutes
Proposed Recodification of Title 15, Chapter 30, part 1 Outline
Draft Final Report for SJR 31 Subcommittee
LC8003: Clarifying the nontaxable amount of production under the metal mines tax
LC8001: Standardizing certain provisions of tax increment financing district laws
LC9995: Clarifying the distribution of certain motor vehicle fee revenue
LC8004: Revising the effect of the revenue estimating resolution
Proposed Topics for RTIC's Final Report

Joint Subcommittee Teleconference Meeting of The Revenue & Transportation Committee & The Legislative Finance Committee
  Agenda Minutes Listen
Meeting Materials: Bill draft (LC 115) creating interim study committee (Revised)
Joint Subcommittee Teleconference Meeting of The Revenue & Transportation Committee & The Legislative Finance Committee
  Agenda Minutes Listen
Meeting Materials: Bill draft (LC 115) creating interim study committee
Agenda Minutes - July 10 Listen
    Minutes - July 11 Listen
Meeting Materials:  
LC9997: Conforming Montana taxes with Internal Revenue Code and temporarily adopting Internal Revenue Code Amendments
LC9998: Conforming Montana taxes with Internal Revenue Code and amending certain sections
Proposed Recodification of Title 15, Chapter 30, part 1
Joint Subcommittee Meeting of The Revenue & Transportation Committee & The Legislative Finance Committee
  Agenda Minutes Listen
Meeting Materials: Interim Study Recommendation--Montana’s Changing Demographics
Project 2030 Subcommittee Agenda
Full Committee  Agenda April 17-Minutes
April 18-Minutes
Listen
Listen
SJR 31 Subcommittee Agenda Minutes Listen
HB 488 Subcommittee Agenda Minutes Listen
Meeting Materials:  
Whither Gross Receipts Taxes by Jeff Martin
Memo on possible bill drafts for metal mines tax & tax increment finance districts
Administrative Rule Activity for DOR and DOT - Lee Heiman
LC9997 - 2-year conformity with federal income tax law - HJR 61 study
LC9998 - fixed-date conformity with federal income tax law - HJR 61 study
Full Committee Agenda 2/7/08- Minutes
2/8/08- Minutes
 
SJR 31 Subcommittee Agenda Minutes  
HB488 Subcommittee Agenda Minutes  
Meeting Materials:  
Rulemaking Authority of Dept. of Revenue for Tax Increment Finance Districts - Lee Heiman, Staff Attorney, Thursday, Feb. 7
HJR 61 Review of State Conformity with Federal Income Tax Law - Jeff Martin, Committee Staff Friday, Feb. 8
HJR 61 Income Tax Conformity with Federal Income Tax Law - Lee Heiman, Staff Attorney
HB 9 Determination of Refundable Income Tax Relief Multiple - Terry Johnson, Legislative Fiscal Division 
Bill Draft to Clarify Distribution of Certain Motor Vehicle Revenue - Lee Heiman, Staff Attorney
Agenda Dec. 6 - Minutes *
Dec. 7 - Minutes *
 

*approved as corrected, February 8, 2007

Meeting materials:
December 6 
General Fund Revenue Report Slides Legislative Fiscal Division 
General Fund Revenue Update - Fiscal 2008 Legislative Fiscal Division
HB 9 May Special Session Committee legal staff memo -Trigger Language for Property Tax Income Tax Credit
HB 9 Department of Administration -Certification of Fiscal Year 2007 General Fund Revenue
Key Trends in Growth and Change in Montana -- Larry Swanson , Center for the Rocky Mountain West

December 7 
HJR 61 study -- State Income Tax Conformity slides, Harley Duncan, Federation of Tax Administrators
SJR SJR study -- Draft Study Plan for Interim Study of Taxation and School Funding 
SJR 31 study -- Levying Different Property Tax Mills Against Different Classes of Property staff legal memo 
SJR 31 study -- Recap of FY08 [School] Budgeted Funds Office of Public Instruction 
SJR 31 study -- FY08 [School] Budgeted Fund Non-Levy Revenue Office of Public Instruction 
SJR 31 study - How to Use School Funding Models Legislative Fiscal Division Montana Society of Certified Public Accountants -Report on Meeting with the Department of Revenue
Agenda Minutes *  

* Approved as corrected, December 6, 2007

Meeting Materials:      
SB 554 Summary staff report related to SJR 31 study

Legislative Fiscal Division Reports:
General Fund Status: Fiscal Year 2007 Actual/2009 Biennium Projected 
Fiscal Year 2007 General Fund Status (slide show)
Fiscal Trigger Report related to HB 2 and HB 9 "triggers" enacted in May 2007 Special Session
 

 

Agenda Minutes *  
  * Approved September 19, 2007
Meeting Materials: Proposed Work Plan
Work Plan Summary Table

HJR 61 - Study of linkage of state and federal income taxes
SJR 31 - Study taxation and school funding
HB 488 - Study of property taxes and periodic reappraisal

Opinion on Omimex Supreme Court Decision - Lee Heiman, Legal Counsel

Response to question "Whether the exempt values for residential & commercial property under 15-6-222, MCA, can be different for different geographical areas in Montana?" - Lee Heiman, Legal Counsel

Subcommittee on HB 488 - Study of Property Taxes and Periodic Reappraisal

Membership

Sen. Kim Gillan, chair
Sen. Jim Elliott
Rep. Mike Jopek
Rep. Penny Morgan
Sen. Jim Peterson
Rep. Jon Sonju

Meeting Schedule

September 9, 2008
Revised Agenda 
Minutes  
Listen 

July 10, 2008
Agenda 
Minutes 
Listen

MEETING MATERIALS
Alternatives Dealing with Property Reappraisal 
Overview of Proposal to Revise Property Taxation of Agricultural Land and Residential and Commercial Land 
Elderly Homeowner/Renter Credit -- Department of Revenue. This is a continuation of a report that was presented at the April 17 meeting.

April 17, 2008
Agenda 
Minutes 
Listen

MEETING DOCUMENTS
Elderly Homeowner/Renter Credit -- Department of Revenue 
Montana Property Taxes -- Doug Young, MSU--Bozeman 
Property Tax Relief Measures in Selected States - Legislative Services Division
Review of Property Valuation in Selected States - Legislative Services Division
Household Income and Property Tax on Primary Residences - Department of Revenue
Housing Outlook 2008 -- Scott Rickard, Center for Applied Economic Research, MSU--Billings 

February 7, 2008
Agenda
Minutes 
Listen

MEETING DOCUMENTS
Brief History of Cyclical Reappraisal of Property in Montana - Jeff Martin, Subcommittee Staff 
Points to Ponder in Property Taxation - PowerPoint - Jeff Martin

 

Subcommittee on SJR 31- Study of Taxation and School Funding

Membership

Sen. Bob Story, chair 
Sen. Jeff Essmann
Rep. Tim Furey
Rep. Galen Hollenbaugh
Sen. Christine Kaufmann
Rep. Bob Lake
 

Meeting Schedule

July 10, 2008
Agenda 
Minutes
Listen

2005 Quality Schools Interim Committee Revenue and Taxation Reports -- The reports listed below, and other QSIC reports, are found under "Committee Activities", and were presented on the following dates:

July 21-22, 2005 meeting -- Disparities in School Mill Levies; Disequalizing Effects of State HB 124 Rimbursements; Property Tax Information Related to K-12 Schools
September 23, 2005 meeting -- Equalizing School Mills {K-12] Statewide
November 1-2, 2005 meeting -- Schools Budgeting of Oil and Natural Gas and Coal Revenue; Report on Mill Levy Impacts Under Various Revenue Options

A summary of the revenue and taxation reports presented to the QSIC is on this page under the Feb. 7 meeting materials. Several revised QSIC reports were presented at the April 17 meeting.
 

April 17, 2008
Agenda 
Minutes 

Listen

Meeting Materials
Disequalizing Effects of State HB 124 Reimbursements -- Office of Budget and Program Planning
Disparities in School Mill Levies -- Legislative Fiscal Division
K-12 Schools-Property Tax Revenue Growth TY2000 to TY2007 - Department of Revenue and Office of Budget and Program Planning 
Schools Budgeting of Oil & Natural Gas and Coal Revenue - Department of Revenue and Office of Budget and Program Planning 
FY 2008 Property Taxes on TIF Increments - Department of Revenue and Office of Budget and Program Planning

February 7, 2008
Agenda
Minutes 
Listen

Meeting Materials
Quality Schools Reports - Jeff Martin 
Population, Income, and Expenditures -- George Haynes, Doug Young, Myles Watts, Department of Agricultural Economics and Economics, MSU

Assigned Studies

 

Publications

SJR 31: Study of Taxation and School Funding

 

 

 

Rule Review:

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